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TMI Blog2015 (12) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(1) of the Act under Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987. 2. Briefly the facts are, the assessee was registered as a society under the Andhra Pradesh Societies Registration Act on 19.3.2008. It filed an application in form no.10A for grant of registration u/s 12A of the Act before the CIT on 18.12.2009. As can be seen from record, the application filed by the assessee was initially rejected by the CIT vide order dated 26.3.2010 on the ground that the assessee is required to be registered u/s 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act. Assessee challenged this decision of the CIT before the ITAT. The ITAT vide order dated 27.8.2010 set aside the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charitable & Hindu Religious Institutions and Endowments Act, 1987 is not at all relevant for the purpose of registration u/s 12AA of the Act as it is not the statutory mandate. In support of such contention the Ld. A.R. relied upon a number of decisions of ITAT copies of which are submitted in the paper book. 5. The Ld. D.R. on the other hand supported the order of the CIT. 6. Having considered the submissions of the parties, we are of the view that so far as the object of the society and genuineness of the activities are concerned, there cannot be any doubt in respect of the same as the CIT has granted registration to the assessee u/s 12AA of the Act. However, the issue before us is whether the CIT was correct in granting registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the assessee in financial year 2009-10 will be eligible for exemption u/s 11 subject to fulfillment of other conditions. So far as the second issue of requirement of registration u/s 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987 is concerned, we are not able to agree with the view of the CIT in this regard. Law is now fairly well settled that for registration u/s 12A of the Act the society is not required to be registered u/s 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987. Further, it is a fact on record that the assessee had applied for registration u/s 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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